In order to ensure that public officials do not intentionally damage the financial interests of the public or private entity concerned by using funds for purposes other than those for which they were intended, rules on the offence of misappropriation by public officials of property whose management is entrusted to them should be laid down. In order for misappropriation to constitute a criminal offence, it should lead to an advantage for the public official or a third party or damage to the financial interests of the public or private entity concerned. In order to take a comprehensive approach to the fight against corruption, Member States are also encouraged to criminalise misappropriation in the private sector. Member States should not define the offence as requiring both the establishment of damage and advantage.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
